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Facts
Sh. Mohit Loyalka filed an appeal for AY 2012-13 against a CIT(A) order, which arose from re-assessment proceedings under Section 147 read with Section 144. However, the original assessment order, dated 29.12.2019, was passed in the name of M/s Bhawna Enterprises (an alleged partnership firm), not against Sh. Mohit Loyalka personally.
Held
The tribunal held that Sh. Mohit Loyalka lacked the necessary *locus standi* to institute the appeal, as the assessment order was not against him but against a separate entity. Given that no proceedings were initiated against the appellant individually, the tribunal found no merit in his appeal. Consequently, the appeal was dismissed as premature.
Key Issues
Whether the appellant, Sh. Mohit Loyalka, had the *locus standi* to challenge an assessment order passed in the name of a partnership firm (M/s Bhawna Enterprises), when no proceedings were initiated against him personally.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER This appellant’s appeal for Assessment Year 2012-13 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1081785242(1) dated 15.10.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges at the outset that there arises the first and foremost issue of the assessee’s locus standi to institute the instant appeal itself against the assessment order herein dated 29.12.2019 passed in the name of M/s Bhawna Enterprises (an
Mohit Loyalka alleged partnership firm). This being the clinching factual position and in absence of any proceedings initiated by the department against the appellant as on date, the tribunal no merit in his locus standi to initiate the instant appeal against the learned Assessing Officer’s assessment order. Rejected accordingly.